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DECISION No

DECISION No. 100/2002/QD-BTC OF AUGUST 21, 2002 AMENDING AND SUPPLEMENTING NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS AND ITEMS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the tax rate brackets prescribed in the Import Tariff according to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to Article 1 of the Government�s Decree No.94/1998/ND-CP of November 17, 1998 detailing the implementation of the Law Amending and Supplementing a Number of Articles of Law No.04/1998/QH10 of May 20, 1998 on Export Tax and Import Tax;

After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend and supplement names, codes and tax rates of a number of commodity groups and items specified in the Preferential Import Tariff promulgated together with the Finance Minister�s Decision No.1803/1998/QD/BTC of December 11, 1998 and the Lists of amendments and supplements to names and tax rates of a number of commodity groups and items in the Preferential Import Tariff promulgated together with Decision No.41/2000/QD/BTC of March 17, 2000, Decision No.91/2000/QD/BTC of June 2, 2000, Decision No.193/2000/QD/BTC of December 5, 2000, Decision No.34/2001/QD-BTC of April 18, 2001 and Decision No.137/2001/QD-BTC of December 18, 2001, into new ones on the List of amendments and supplements to names and tax rates of a number of commodity groups in the Preferential Import Tariff promulgated together with this Decision.

Article 2.- This Decision takes effect and applies to all import goods declarations already submitted to the customs offices as from September 1, 2002. The previous stipulations which are contrary to this Decision are all hereby annulled.

For the Finance Minister

Vice Minister
TRUONG CHI TRUNG

LIST OF AMENDMENTS AND SUPPLEMENTS TO NAMES AND TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF

(Promulgated together with the Finance Minister�s Decision No. 100/2002/QD-BTC of August 21, 2002)

Codes

Description of commodity groups, items

Tax rates (%)

Headings

Sub-headings

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colored or in the form of clinkers

2523

10

- Clinkers:

2523

10

10

- - White clinkers

30

2523

10

90

- - Other

40

- Portland cement:

2523

21

00

- - White cement, whether or not artificially colored

40

2523

29

- - Other:

2523

29

10

- - - Black cement

40

2523

29

90

- - - Other

40

2523

30

00

- Aluminous cement

40

2523

90

00

- Other hydraulic cement

40

3302

Mixture of odoriferous substances and mixtures (including alcoholicsolutions) with a basic composition of one or more of these substances, of a kind used as raw materials in industry; otherpreparations based on odoriferous substances, of a kind used for the manufacture of beverages

3302

10

- Of a kind used in the food or drink industries:

3302

10

10

- - Odoriferous alcohol used in liquor industry, in liquid form

10

3302

10

20

- - Odoriferous alcohol used in liquor industry, in other forms

10

3302

10

90

- - Other

10

3302

90

00

- Other

5

4804

Uncoated Kraft paper and paperboard, in rolls or sheets, other than those of Heading No.4802 or 4803

- Kraftliner:

4804

11

00

- - Unbleached

30

4804

19

00

- - Other

30

- Sack Kraft paper:

4804

21

- - Unbleached:

4804

21

10

- - - Not printed, for making cement bags

3

4804

21

90

- - - Other

15

4804

29

- - Other:

4804

29

10

- - - Not printed

10

4804

29

20

- - - Printed composite paper

10

4804

29

90

- - - Other

15

- Other Kraft paper and paperboard weighing 150 g/m2 or less:

4804

31

- - Unbleached:

4804

31

10

- - - Insulating Kraft paper and paperboard

5

4804

31

90

- - - Other

10

4804

39

00

- - Other

10

- Other Kraft paper and paperboard weighing over 150 g/m2 but under 225 g/m2:

4804

41

- - Unbleached:

4804

41

10

- - - Insulating Kraft paper and paperboard

5

4804

41

90

- - - Other

30

4804

42

00

- - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process

30

4804

49

00

- - Other

30

- Other Kraft paper and paperboard weighing more than 225 g/m2:

4804

51

- - Unbleached:

4804

51

10

- - - Insulating Kraft paper and paperboard

5

4804

51

90

- - - Other

30

4804

52

00

- - Bleached en masse and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process

30

4804

59

00

- - Other

30

Particularly for:

+ Flat paperboard and cardboard for packing, with a tearing strength of 3 kgf/cm2 or less and a compressive strength of14 kgf or less

30

5607

Twine, cord, rope and cable, plaited or braided or not, impregnated, coated or sheathed with rubber or plastic or not

5607

10

00

- Of jute or other textile bast fibers of Heading No.5303

30

- Of sisal or other textile fibers of the genus Agave:

5607

21

00

- - Binder or baler twine

30

5607

29

00

- - Other

30

5607

30

00

- Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibers

30

- Polyethylene or polypropylene:

5607

41

00

- - Binder or baler twine

20

5607

49

00

- - Other

20

5607

50

00

- Of other synthetic fibers

20

5607

90

00

- Of other fibers

20

7007

Safety glass, consisting of toughened (tempered) or laminated glass

- Toughened (tempered) safety glass:

7007

11

- - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels:

7007

11

10

- - - For vehicles

20

7007

11

90

- - - Other

3

7007

19

00

- - Other

10

- Multi-layer safety glass:

7007

21

- - Of size or shape suitable for incorporating in vehicles, aircraft, spacecraft or vessels:

7007

21

10

- - - For vehicles

20

7007

21

90

- - - Other

3

7007

29

00

- - Other

5

7010

Carboys, bottles, flasks, jars, pots, vials, injection ampoules and other glass containers of glass used for the conveyance or packing of goods; glass containers for preservation; stoppers, lids or other closures of glass

7010

10

00

- Injection ampoules

10

7010

20

00

- Stoppers, lids and other

20

7010

90

- Other:

7010

90

10

- - Bottles and pots in net packing and other bottles for containing injections, with a capacity of over 1 litter

20

7010

90

20

- - Bottles and jars for containing vaccines, antibiotics and other injections, with a capacity not exceeding 1 litter

5

7010

90

30

- - Other bottles for containing infusions

5

7010

90

90

- - Other

20

7019

Glass fibers (including glass wool) and products thereof (for example, thread, woven fabrics)

- Slivers, rovings, yarn and chopped strands:

7019

11

00

- - Chopped strands, or a length not exceeding 50 mm

1

7019

12

00

- - Rovings

1

7019

19

00

- - Other

1

- Membranes (voiles):

7019

31

00

- - Mats

1

7019

32

00

- - Membranes (voiles)

1

7019

39

- - Other:

7019

39

10

- - - Ceiling sheets

10

7019

39

90

- - - Other

10

7019

40

00

- Woven fabrics of rovings

1

- Other woven fabrics:

7019

51

00

- - Of a width not exceeding 30 cm

1

7019

52

00

- - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex

1

7019

59

00

- - Other

1

7019

90

00

- Other

1

7605

Aluminum wire

- Of non-alloy aluminum:

7605

11

00

- - Of a maximum cross-section exceeding 7 mm

5

7605

19

00

- - Other

5

- Of aluminum alloys:

7605

21

00

- - Of a maximum cross-section exceeding 7 mm

3

7605

29

00

- - Other

3

7611

00

00

Reservoirs, tanks, vats and similar containers for all kinds of materials (except for compressed gas, liquefied gas) of a capacity exceeding 300 liters, of aluminum, whether or not lined or heat- isolated but not yet fitted with mechanical or thermal equipment

5

7614

Stranded wire, cables, plaited bands and the like of aluminum, not electrically insulated

7614

10

- With steel core:

- - Cable:

7614

10

11

- - - Of a cross-section of up to 500 mm2

20

7614

10

12

- - - Of a cross-section of over 500 mm2 to 630 mm2

15

7614

10

19

- - - Other

5

7614

10

90

- - Other

0

7614

90

- Other:

- - Cable:

7614

90

11

- - - Of a cross-section of up to 500 mm2

20

7614

90

12

- - - Of a cross-section of over 500 mm2 to 630 mm2

15

7614

90

19

- - - Other

5

7614

90

90

- - Other

0

8428

Other lifting, lowering, loading and unloading machines (for example: lifts, escalators, conveyors, teleferics)

8428

10

- Lifts and skip hoists:

8428

10

10

- - Lifts

10

8428

10

90

- - Skip hoists

0

8428

20

00

- Pneumatic elevators and conveyors

5

- Other elevators and continuous conveyors, for carrying goods and materials:

8428

31

00

- - Specially designed for underground use

5

8428

32

00

- - Other, of bucket type

5

8428

33

00

- - Other, of belt-conveying type

5

8428

39

00

- - Other

5

8428

40

00

- Escalators and moving walkways

5

8428

50

00

- Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment

0

8428

60

00

- Teleferics, chair-lifts, ski-draglines, traction mechanisms for funiculars

0

8428

90

00

- Other

0

8473

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally for machines of Headings No.8469 to 8472

8473

10

00

- Parts and accessories of machines of Heading No.8469

0

- Parts and accessories for use with machines of Heading No.8470:

8473

21

00

- - Of electronic calculators of Sub-Heading No.847010, 847021 or 847029

0

8473

29

00

- - Other

0

8473

30

00

- Parts and accessories for use with machines of Heading No.8471

5

8473

40

00

- Parts and accessories for use with machines of Heading No.8472

0

8473

50

- Parts and accessories or use with machines of Headings No.8469 to 8472:

8473

50

10

- - Of Heading No.8471

5

8473

50

90

- - Other

0

8535

Electric apparatus for switching or protecting electric circuits or for making connecting to or in electric circuits (for example: switches, fuses, lightning arresters, surge suppressers, voltage limiters, plugs, junction boxes) for a voltage exceeding 1,000 V

8535

10

00

- Fuses

0

- Automatic circuit breakers:

8535

21

- - For a voltage of under 72.5 kV:

8535

21

10

- - - In whole sets

5

8535

21

90

- - - Other

5

8535

29

- - Other:

8535

29

10

- - - In whole sets

5

8535

29

90

- - - Other

5

8535

30

- Insulating switches and other make-and-break switches:

8535

30

10

- - Of a type used for a voltage of from 1,000 to 40,000 V

5

8535

30

90

- - Other

0

Particularly for knocked down components of those of Sub-Headings No.8535.30.10 and 8535.30.90

0

8535

40

00

- Lightning arresters, voltage limiters and surge suppressers

0

8535

90

00

- Other

0

8536

Electric apparatus for switching or protecting electric circuits, or for making connections to or in electric circuits (for example: switches, relays, fuses, surge suppressers, plugs, lamp-holders, terminals, junction boxes) for a voltage not exceeding 1,000 V

8536

10

00

- Fuses

30

8536

20

00

- Automatic circuit breakers

30

Particularly for knocked down components of those of Heading No. 8536.20.00

5

8536

30

00

- Other electric circuit protectors

30

- Relays:

8536

41

00

- - For a voltage not exceeding 60 V

30

8536

49

00

- - Other

30

8536

50

- Other switches:

8536

50

10

- - Automatic switches when leakage current or overvoltage occurs

10

8536

50

90

- - Other

30

- Lamp holders, plugs and sockets:

8536

61

- - Lamp holders:

8536

61

10

- - - Of a type used for compact lamp and halogen lamp

5

8536

61

90

- - - Other

30

8536

69

- - Other:

8536

69

10

- - - Telephone plugs

30

8536

69

90

- - - Other

30

8536

90

00

- Other electric equipment

30